This paper presents the origins, actual situation and future perspectives about the whole of public sector accounts (WPSA) in Brazil. We collected evidences from financial reports and regulation, and aiming to capture the implementation process path we interviewed technicians from the National...

Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet these obligations,...

After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and...